Form 00a01-08 - Sales Tax On Certain Printed Materials

Form 00a01-08 - Sales Tax On Certain Printed Materials - 2000

TIP # 00A01-08

DATE ISSUED: 06/19/00

Printers Are Not Responsible For Collecting

Sales Tax on Certain Printed Materials

Beginning July 1, 2000, a printer is relieved of the responsibility of collecting

sales tax from the customer when the printer delivers printed materials to the

United States Postal Service for mailing to persons located both within and

outside Florida. However, if all or substantially all of the printed materials will be

mailed to persons located within Florida, the printer continues to be obligated to

collect sales tax.

There is a presumption that all materials printed at a printing facility in Florida are

mailed to persons located within Florida, and, hence, that the printer must collect

tax. The presumption is overcome, however, if the customer gives the printer a

certificate stating that the printer is to deliver the printed materials to the United

States Postal Service for mailing, at least in part, to persons located outside

Florida. A suggested form of certificate is attached.

When the printer is relieved of the responsibility for collecting the tax, the printer's

customer must pay sales or use tax directly to the Department of Revenue for

printed materials mailed to persons located within Florida.

FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida

laws and administrative rules. It does not by its own effect create rights or require

compliance.

For forms and other information, visit our site at Or

call Tax Information Services, Monday through Friday, 8:00 a.m., to 7:00 p.m.,

ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Form 00a01-08 - Sales Tax On Certain Printed Materials - 2000